現金流量表僅顯示部份重要科目, 完整財報可參考這裡 玩股撇步(動畫小學堂)
- 現金流量表可以看出盈餘的品質
- 小心自由現金流量近3年都小於0的公司
- 營運現金流量要大於稅後淨利，除非受到應收帳款和存貨影響
- 營運現金流量不應該都是流出
- 其它調整項如果佔太大比例可能有問題
- 注意增加的資本支出是不是能在以後帶來更多的營運現金流量
- 注意折舊的增減對毛利率的影響
- 約當比率 = 營運現金流量 / (稅後淨利+折舊+攤提), 這個比例越接近100%代表公司專注本業且實際能賺到錢
| 營運現金流量 YoY | 投資現金流量 YoY | 籌資現金流量 YoY | 其他營業調整項 YoY | 自由現金流量 YoY | 資本支出 YoY | 其他投資調整項 YoY | 資本支出佔營收(%) YoY | 營業利益 YoY | 稅後淨利 YoY | 折舊 YoY | 攤提 YoY | 約當比率(%) YoY | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 13.37 | 8.88 | -4.86 | 0 | -10.76 | 0 | 0.51 | 0 | 8.51 | 478.91 | 6.25 | -47.74 | -0.06 | 0 | 10.02 | -51.0 | 12.6 | 12.7 | 8.35 | 2.45 | 3.29 | 18.35 | 0.18 | -10.0 | 113.11 | 2.52 |
| 2022 (9) | 12.28 | 48.49 | -10.81 | 0 | -4.65 | 0 | -0.41 | 0 | 1.47 | -91.07 | 11.96 | 461.5 | 0.34 | 0 | 20.44 | 341.83 | 11.18 | 27.48 | 8.15 | 15.28 | 2.78 | 38.31 | 0.2 | 0.0 | 110.33 | 23.81 |
| 2021 (8) | 8.27 | -10.4 | 8.19 | 0 | -1.18 | 0 | 0.66 | 0 | 16.46 | 672.77 | 2.13 | -39.66 | -0.1 | 0 | 4.63 | -43.58 | 8.77 | 24.05 | 7.07 | 34.92 | 2.01 | -3.83 | 0.2 | -20.0 | 89.12 | -26.81 |
| 2020 (7) | 9.23 | 41.56 | -7.1 | 0 | -6.44 | 0 | -0.02 | 0 | 2.13 | -40.34 | 3.53 | 98.31 | -0.52 | 0 | 8.20 | 81.36 | 7.07 | 37.02 | 5.24 | 39.36 | 2.09 | 1.46 | 0.25 | 8.7 | 121.77 | 12.99 |
| 2019 (6) | 6.52 | 34.43 | -2.95 | 0 | -1.38 | 0 | -0.04 | 0 | 3.57 | 3.48 | 1.78 | 5.95 | -0.22 | 0 | 4.52 | -3.84 | 5.16 | 32.99 | 3.76 | 0.53 | 2.06 | 9.57 | 0.23 | 130.0 | 107.77 | 27.1 |
| 2018 (5) | 4.85 | -31.59 | -1.4 | 0 | -2.85 | 0 | -0.01 | 0 | 3.45 | 20.21 | 1.68 | -55.67 | 0.14 | 0 | 4.70 | -52.25 | 3.88 | -28.28 | 3.74 | 3.03 | 1.88 | 2.17 | 0.1 | 11.11 | 84.79 | -33.51 |
| 2017 (4) | 7.09 | 132.46 | -4.22 | 0 | 0.32 | -80.12 | -0.02 | 0 | 2.87 | 0 | 3.79 | 115.34 | -0.12 | 0 | 9.85 | 105.55 | 5.41 | 29.43 | 3.63 | 6.76 | 1.84 | 0.55 | 0.09 | 12.5 | 127.52 | 122.01 |
| 2016 (3) | 3.05 | -52.64 | -3.65 | 0 | 1.61 | 0 | 0 | 0 | -0.6 | 0 | 1.76 | -1.12 | 0.01 | 0 | 4.79 | -10.62 | 4.18 | 9.14 | 3.4 | -2.3 | 1.83 | 16.56 | 0.08 | 0.0 | 57.44 | -54.25 |
| 2015 (2) | 6.44 | 10.84 | -2.19 | 0 | -2.05 | 0 | 0.21 | 110.0 | 4.25 | 44.07 | 1.78 | 4.09 | -0.02 | 0 | 5.36 | 3.31 | 3.83 | 1.59 | 3.48 | -6.95 | 1.57 | 7.53 | 0.08 | 33.33 | 125.54 | 13.65 |
| 2014 (1) | 5.81 | 33.56 | -2.86 | 0 | -5.31 | 0 | 0.1 | 0 | 2.95 | 0 | 1.71 | -56.27 | 0 | 0 | 5.19 | -59.48 | 3.77 | 42.26 | 3.74 | 25.5 | 1.46 | 8.15 | 0.06 | 0.0 | 110.46 | 11.47 |
| 營運現金流量 QoQ YoY | 投資現金流量 QoQ YoY | 籌資現金流量 QoQ YoY | 其他營業調整項 QoQ YoY | 自由現金流量 QoQ YoY | 資本支出 QoQ YoY | 其他投資調整項 QoQ YoY | 資本支出佔營收(%) QoQ YoY | 營業利益 QoQ YoY | 稅後淨利 QoQ YoY | 折舊 QoQ YoY | 攤提 QoQ YoY | 約當比率(%) QoQ YoY | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 6.84 | 205.36 | 87.4 | -1.18 | 10.61 | 33.33 | -7.16 | -95.63 | -38.49 | -0.03 | -200.0 | -118.75 | 5.66 | 515.22 | 201.06 | 0.83 | -7.78 | -49.39 | -0.02 | 0.0 | -100.0 | 4.76 | -6.82 | -52.18 | 3.47 | -6.97 | 8.1 | 2.17 | 0.46 | -3.12 | 0.99 | 3.12 | 12.5 | 0.05 | 0.0 | 25.0 | 213.08 | 201.55 | 84.48 |
| 24Q2 (19) | 2.24 | -8.94 | -25.33 | -1.32 | 44.3 | -38.95 | -3.66 | -134.62 | -72.64 | 0.03 | 175.0 | 200.0 | 0.92 | 922.22 | -55.12 | 0.9 | -51.61 | -30.23 | -0.02 | 0.0 | 0.0 | 5.11 | -55.63 | -40.18 | 3.73 | 9.38 | 26.01 | 2.16 | -14.62 | -9.24 | 0.96 | 6.67 | 23.08 | 0.05 | 0.0 | 0.0 | 70.66 | -0.04 | -24.39 |
| 24Q1 (18) | 2.46 | -42.25 | 0.0 | -2.37 | -85.16 | -175.58 | -1.56 | 30.67 | -27.87 | -0.04 | -200.0 | -180.0 | 0.09 | -96.98 | -94.38 | 1.86 | 35.77 | -5.1 | -0.02 | -100.0 | 0 | 11.52 | 33.92 | -12.22 | 3.41 | 11.07 | 1.49 | 2.53 | 56.17 | 19.91 | 0.9 | 1.12 | 21.62 | 0.05 | 25.0 | 0.0 | 70.69 | -57.69 | -16.67 |
| 23Q4 (17) | 4.26 | 16.71 | 60.75 | -1.28 | 27.68 | -204.07 | -2.25 | 56.48 | 61.27 | 0.04 | -75.0 | 128.57 | 2.98 | 58.51 | -23.2 | 1.37 | -16.46 | -25.14 | -0.01 | 0.0 | 0 | 8.61 | -13.63 | -25.56 | 3.07 | -4.36 | 0.99 | 1.62 | -27.68 | -7.43 | 0.89 | 1.14 | 20.27 | 0.04 | 0.0 | -20.0 | 167.06 | 44.63 | 60.12 |
| 23Q3 (16) | 3.65 | 21.67 | -26.41 | -1.77 | -86.32 | -21.23 | -5.17 | -143.87 | -1623.33 | 0.16 | 1500.0 | 166.67 | 1.88 | -8.29 | -46.29 | 1.64 | 27.13 | 3.14 | -0.01 | 50.0 | 97.56 | 9.96 | 16.55 | -2.87 | 3.21 | 8.45 | 4.56 | 2.24 | -5.88 | -6.28 | 0.88 | 12.82 | 17.33 | 0.04 | -20.0 | 0.0 | 115.51 | 23.59 | -25.95 |
| 23Q2 (15) | 3.0 | 21.95 | 11.11 | -0.95 | -10.47 | 88.31 | -2.12 | -73.77 | -163.86 | 0.01 | -80.0 | -80.0 | 2.05 | 28.12 | 137.75 | 1.29 | -34.18 | -82.21 | -0.02 | 0 | 0.0 | 8.55 | -34.88 | -82.54 | 2.96 | -11.9 | -1.99 | 2.38 | 12.8 | 3.93 | 0.78 | 5.41 | 18.18 | 0.05 | 0.0 | -16.67 | 93.46 | 10.17 | 4.19 |
| 23Q1 (14) | 2.46 | -7.17 | 24.87 | -0.86 | -169.92 | 64.9 | -1.22 | 79.0 | 34.76 | 0.05 | 135.71 | 162.5 | 1.6 | -58.76 | 433.33 | 1.96 | 7.1 | 51.94 | 0 | 0 | -100.0 | 13.13 | 13.56 | 25.89 | 3.36 | 10.53 | 63.9 | 2.11 | 20.57 | 21.97 | 0.74 | 0.0 | 15.62 | 0.05 | 0.0 | -16.67 | 84.83 | -18.69 | 4.64 |
| 22Q4 (13) | 2.65 | -46.57 | -1.85 | 1.23 | 184.25 | -86.33 | -5.81 | -1836.67 | -954.41 | -0.14 | 41.67 | -800.0 | 3.88 | 10.86 | -66.84 | 1.83 | 15.09 | 289.36 | 0 | 100.0 | 100.0 | 11.56 | 12.7 | 203.27 | 3.04 | -0.98 | 25.1 | 1.75 | -26.78 | 1.16 | 0.74 | -1.33 | 39.62 | 0.05 | 25.0 | 25.0 | 104.33 | -33.11 | -11.13 |
| 22Q3 (12) | 4.96 | 83.7 | 85.77 | -1.46 | 82.04 | -517.14 | -0.3 | -109.04 | 78.1 | -0.24 | -580.0 | -147.06 | 3.5 | 164.46 | 15.89 | 1.59 | -78.07 | 160.66 | -0.41 | -1950.0 | -4000.0 | 10.26 | -79.05 | 88.51 | 3.07 | 1.66 | 34.65 | 2.39 | 4.37 | 50.31 | 0.75 | 13.64 | 59.57 | 0.04 | -33.33 | -20.0 | 155.97 | 73.88 | 23.26 |
| 22Q2 (11) | 2.7 | 37.06 | 110.94 | -8.13 | -231.84 | -404.97 | 3.32 | 277.54 | 1285.71 | 0.05 | 162.5 | -70.59 | -5.43 | -1031.25 | -1545.45 | 7.25 | 462.02 | 950.72 | -0.02 | -105.26 | 33.33 | 48.95 | 369.42 | 715.18 | 3.02 | 47.32 | 48.77 | 2.29 | 32.37 | 37.95 | 0.66 | 3.12 | 34.69 | 0.06 | 0.0 | 0.0 | 89.70 | 10.65 | 54.87 |
| 22Q1 (10) | 1.97 | -27.04 | 21.6 | -2.45 | -127.22 | -644.44 | -1.87 | -375.0 | -790.48 | -0.08 | -500.0 | -100.0 | -0.48 | -104.1 | -123.19 | 1.29 | 174.47 | 258.33 | 0.38 | 733.33 | 3900.0 | 10.43 | 173.58 | 218.94 | 2.05 | -15.64 | 0.49 | 1.73 | 0.0 | -16.83 | 0.64 | 20.75 | 23.08 | 0.06 | 50.0 | 0.0 | 81.07 | -30.94 | 33.11 |
| 21Q4 (9) | 2.7 | 1.12 | -33.17 | 9.0 | 2471.43 | 1089.01 | 0.68 | 149.64 | 156.67 | 0.02 | -96.08 | -33.33 | 11.7 | 287.42 | 273.8 | 0.47 | -22.95 | -9.62 | -0.06 | -500.0 | -100.0 | 3.81 | -29.95 | -18.05 | 2.43 | 6.58 | 34.25 | 1.73 | 8.81 | 8.12 | 0.53 | 12.77 | 1.92 | 0.04 | -20.0 | -33.33 | 117.39 | -7.23 | -36.66 |
| 21Q3 (8) | 2.67 | 108.59 | 37.63 | 0.35 | 121.74 | 109.59 | -1.37 | -389.29 | 21.26 | 0.51 | 200.0 | 1120.0 | 3.02 | 1015.15 | 276.61 | 0.61 | -11.59 | -53.79 | -0.01 | 66.67 | 94.12 | 5.44 | -9.39 | -56.92 | 2.28 | 12.32 | 37.35 | 1.59 | -4.22 | 39.47 | 0.47 | -4.08 | -9.62 | 0.05 | -16.67 | 0.0 | 126.54 | 118.48 | 11.54 |
| 21Q2 (7) | 1.28 | -20.99 | -42.6 | -1.61 | -457.78 | -109.09 | -0.28 | -33.33 | 92.35 | 0.17 | 525.0 | 88.89 | -0.33 | -115.94 | -122.6 | 0.69 | 91.67 | -5.48 | -0.03 | -200.0 | 50.0 | 6.01 | 83.66 | -8.85 | 2.03 | -0.49 | -0.49 | 1.66 | -20.19 | 27.69 | 0.49 | -5.77 | -7.55 | 0.06 | 0.0 | -50.0 | 57.92 | -4.9 | -49.35 |
| 21Q1 (6) | 1.62 | -59.9 | 12.5 | 0.45 | 149.45 | 125.71 | -0.21 | 82.5 | 22.22 | -0.04 | -233.33 | 63.64 | 2.07 | -33.87 | 767.74 | 0.36 | -30.77 | -62.5 | -0.01 | 66.67 | 96.15 | 3.27 | -29.7 | -64.78 | 2.04 | 12.71 | 31.61 | 2.08 | 30.0 | 73.33 | 0.52 | 0.0 | 1.96 | 0.06 | 0.0 | 200.0 | 60.90 | -67.14 | -26.83 |
| 20Q4 (5) | 4.04 | 108.25 | 62.25 | -0.91 | 75.07 | -10.98 | -1.2 | 31.03 | -21.21 | 0.03 | 160.0 | 250.0 | 3.13 | 283.04 | 87.43 | 0.52 | -60.61 | 15.56 | -0.03 | 82.35 | -175.0 | 4.65 | -63.18 | 6.56 | 1.81 | 9.04 | 11.04 | 1.6 | 40.35 | 64.95 | 0.52 | 0.0 | 0.0 | 0.06 | 20.0 | 100.0 | 185.32 | 63.35 | 13.13 |
| 20Q3 (4) | 1.94 | -13.0 | 0.0 | -3.65 | -374.03 | 0.0 | -1.74 | 52.46 | 0.0 | -0.05 | -155.56 | 0.0 | -1.71 | -217.12 | 0.0 | 1.32 | 80.82 | 0.0 | -0.17 | -183.33 | 0.0 | 12.63 | 91.72 | 0.0 | 1.66 | -18.63 | 0.0 | 1.14 | -12.31 | 0.0 | 0.52 | -1.89 | 0.0 | 0.05 | -58.33 | 0.0 | 113.45 | -0.79 | 0.0 |
| 20Q2 (3) | 2.23 | 54.86 | 0.0 | -0.77 | 56.0 | 0.0 | -3.66 | -1255.56 | 0.0 | 0.09 | 181.82 | 0.0 | 1.46 | 570.97 | 0.0 | 0.73 | -23.96 | 0.0 | -0.06 | 76.92 | 0.0 | 6.59 | -29.04 | 0.0 | 2.04 | 31.61 | 0.0 | 1.3 | 8.33 | 0.0 | 0.53 | 3.92 | 0.0 | 0.12 | 500.0 | 0.0 | 114.36 | 37.39 | 0.0 |
| 20Q1 (2) | 1.44 | -42.17 | 0.0 | -1.75 | -113.41 | 0.0 | -0.27 | 72.73 | 0.0 | -0.11 | -450.0 | 0.0 | -0.31 | -118.56 | 0.0 | 0.96 | 113.33 | 0.0 | -0.26 | -750.0 | 0.0 | 9.28 | 112.71 | 0.0 | 1.55 | -4.91 | 0.0 | 1.2 | 23.71 | 0.0 | 0.51 | -1.92 | 0.0 | 0.02 | -33.33 | 0.0 | 83.24 | -49.19 | 0.0 |
| 19Q4 (1) | 2.49 | 0.0 | 0.0 | -0.82 | 0.0 | 0.0 | -0.99 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 1.67 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 4.36 | 0.0 | 0.0 | 1.63 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 163.82 | 0.0 | 0.0 |
